All Episodes
Current Federal Tax Developments — 115 episodes
2026-08-17 Maybe State Law Limited Partner Isn't the Test for 1402(a)(13)
2026-08-10 IRS Guidance on Qualifed Overtime for 2026-2028
2026-08-03 On Again Off Again On Again PLR
2026-07-27 AICPA New Interpretation on Indepdendence and Tax Engagements
2026-07-20 IRS Expands Business Tax Accounts
2026-07-13 A Week of Final Regulations
2026-06-22 Qualified Opportunity Zone Interim Guidance for OBBBA
2026-07-06 ERC Cases Galore Week
2026-06-29 OPR Releases Guidance On use of Generative AI
2026-06-15 Trusts and the New Section 68
2026-06-08 An Inconsistent Tale of Two ERC Court Rulings
2026-06-01 More Details on the Activation of Trump Accounts
2026-05-25 IRS Prepares to Challenge Kwong After Limited AOD on Abdo
2026-05-18 If a Client Claims Charitable Contributions You Must Understand the CWA Rules
2026-05-11 The Expensive Lost White Receipt and Certified Mailing
2026-05-04 Treasury Previews Upcoming 280E Medical Marijuana Guidance
2026-04-27 No More 280E for State-Legal Medical Cannabis Businesses
2026-04-20 Final Regulations Issued on Qualified Tip Income
2026-03-23 Claim of Right and the Correct Tax Year
2026-03-16 Trump Account Proposed Regulations
2026-03-09 Sir You Are About to Lose Your Passport
2026-03-02 Another Circuit Find IRS Has Assessment Authority for Section 6038(b) Penalties
2026-02-23 Supreme Court Strikes Down Tariffs
2026-02-16 Hallucinations Enter the Tax Court
2026-02-09 Another Former Spouse Ends Up With a Jackpot When Her Ex-Spouse Dies Due to ERISA
2026-02-02 Paper Refund Checks-Notices and Patience Now
2026-01-26 Court Allows ERC Claim to Go Forward-But Throws Out APA Challenge
2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners
2026-01-12 IRS Announces Opening of E-Filing Season for Individuals
2026-01-05 Proposed Regulations on New Car Loan Interest Deduction
2025-12-29 Marijuana Rescheduling Restarts After Long Pause
2025-12-22 Initial Scholarship Granting Organization Guidance Issued
2025-12-15 Postmark Date Risk Due to USPS Change
2025-12-08 Initial Details Released on Trump Accounts
2025-12-01 IRS Gives First Discussion of Upcoming Credit for Donation to Tuition Organizations
2025-11-24 Tips and Overtime Form 1040 Reporting Reiief
2025-11-17 Retirement Plan and IRA Inflation Numbers
2025-11-10 Employer Guidance for 2025 Qualified Tips and Overtime
2025-11-03 Qualifying Offers in Tax Disputes
2025-10-27 More IRS Government Shutdown Clarifications
2025-10-20 Who Owns a Hotel's ERTC Refund?
2025-10-13 2026 Tax Year Inflation Numbers Published
2025-09-29 The End of Individual Refund Checks Approaches
2025-09-22 Catch-Up Contribution SECURE 2.0 Regulations Released
2025-09-15 QBI Deduction, W-2 Wages and Section 280E
2025-09-08 IRS Releases Preliminary List of Eligible Qualified TIp Occupations
2025-09-02 Better Late Than Never R&E Procedural Relief
2025-08-25 Stump the LLM
2025-08-18 State Tax Credit SALT Workaround Regulation Challenge Fails
2025-08-11 IRS Announces No Payroll Changes for 2025
2025-08-04 A Late Tax Season Start Expected
2025-07-21 Dealing with Uncashed Retirement Plan Checks
2025-07-14 Passage of a Much Shorter Additional Tax Bill
2025-07-07 Win Some Lose Some on Statutes of Limitations for the IRS
2025-06-30 ERC Issues Return to Court
2025-06-23 Senate Finance Committee Tax Provision Draft Issued
2025-06-16 The Case of the Vanishing Levy
2025-06-09 Worthlessness vs Cancellation of Debt Are Not the Same
2025-05-26 Second Challenge to Convenience of the Employer Rule
2025-05-19 Passthroughs and the One Big Beautiful Bill
2025-05-12 Taxpayer Fails to Qualify for Deduction for DoD Ordered Move
2025-05-05 Will We See PL 86-272 Finally Revised?
2025-04-28 Twice to the Supreme Court
2025-04-21 Hobby Horse Problems
2025-04-16 A Very Busy Week as the Deadline Approached
2025-04-07 The Cost of Too Good to Be True
2025-03-31 End of Paper Tax Payments and Refund Checks Coming
2025-03-24 ERC Simplified Method for Income Tax Reporting
2025-03-17 IRS Guidance on When a Scam Generates a Theft Deduction
2025-03-10 Can We Mostly Ignore BOI Now?
2025-03-03 FinCEN Announces BOI Relief and Future Actions
2025-02-24 BOI Developments Week
2025-02-17 A Week of Lost Losses
2025-02-10 New Administration Pushes Foward with the CTA
2025-02-03 A Week of Tax Court Rulings
2025-01-27 BOI Sees Supreme Court Action But There a Catch
2025-01-20 SECURE 2.0 Act Proposed Guidance
2025-01-13 Tax Filing and Payment Relief for California Wildfires and More
2025-01-06 Digital Assets, BOI, Conservation Easements and Embezzlement
2024-12-30 BOI Developments - The Gift That Keeps on Giving
2024-12-23 IRS Proposes Significant Revisions to Circular 230
2024-12-16 IRS Expands Business Tax Accounts Features and Access
2024-12-09 Nationwide Injunction on BOI Reporting
2024-12-02 New Form for 83(b) Elections
2024-11-25 IP-PINs, Divorced Parents and Children
2024-11-18 End of Partnership Suspense Account at the IRS
2024-11-11 Post Election Issue on Tax Bills and the Reconciliation Process
2024-11-04 Retirement Plan Inflation Numbers
2024-10-28 IRS Releases Most 2025 Inflation Adjusted Numbers
2024-10-21 Staking Returns for One More Try at Court
2024-09-09 More BOI Report Issues
2024-09-03 BOI Review Time
2024-08-26 IRS ERC Notices of Denial-Comments of the Taxpayer Advocate
2024-08-12 Internet Frauds and Section 165
2024-08-05 House Passed Tax Bill Fails to Clear Cloture Vote in the Senate
2024-07-29 More IRS ERC Guidance
2024-07-22 IRA Finalizes RMD Regulations
2024-07-15 BOI Updates
2024-07-08 Supreme Court Makes It Easier to Challenge Regulations
2024-07-01 IRS to Eventually Automate FTA Relief
2024-06-24 Supreme Court Upholds the 965 Transition Tax
2024-06-17 Do Not Believe Your Chatbot on Tax Matters
2024-06-10 Estate Tax Problems for Buy Sells Funded by Life Insurance
2024-06-03 LLC as an S Corporation Issue
2024-05-27 Misleading Silences Are Sometimes Fine in Tax
2024-05-20 ERC Battles Continue
2024-05-13 Changes to CAFs and Process for Tax Pros to Obtain Transcripts
2024-05-06 IRS Can Assess Penalties for Failure to File Form 5471 per DC Circuit
2024-04-29 No Minimum Attention Required for Supervisor Approval of Penalties per Tax Court
2024-04-22 IRS Extends Limited RMD Relief But Warns They Expect This to Be the Last Time
2024-04-01 Tax Court Reverses Position on Validity of Conservation Easement Regulation
2024-03-25 ERC Voluntary Disclosure Program Is Over - What Next
2024-03-18 Last Call to Enter ERC Voluntary Disclosure Program
2024-03-11 FinCEN Announces Enforcement Reaction to Alabama Case
2024-03-04 Court Questions Constitutionality of the CTA